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    <title>2021 (5) TMI 281 - CESTAT CHANDIGARH</title>
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    <description>The Tribunal held that contesting the reversal of cenvat credit under protest exempted the refund claim from the limitation period under Section 11B(1) of the Central Excise Act, 1944. The appeal was allowed, setting aside the impugned order and granting necessary relief to the appellant. The judgment emphasized the significance of challenging assessments and clarified the concept of contesting duty reversals under protest, relying on relevant case laws to support the appellant&#039;s position.</description>
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      <description>The Tribunal held that contesting the reversal of cenvat credit under protest exempted the refund claim from the limitation period under Section 11B(1) of the Central Excise Act, 1944. The appeal was allowed, setting aside the impugned order and granting necessary relief to the appellant. The judgment emphasized the significance of challenging assessments and clarified the concept of contesting duty reversals under protest, relying on relevant case laws to support the appellant&#039;s position.</description>
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